CAJ | 학술논문

物流产业涉税种类很多，税负较重，制约了物流业的发展。国家“营改增”政策的实施，从大多企业的反应来看，并没有达到预期的效果。很多企业渴望税收优惠政策和税收补贴政策的出台，以减轻物流企业的负担。政府可以通过健全可抵扣进项机制，进一步扩大抵扣范围，提高物流产业的效益。
물유산업섭세충류흔다，세부교중，제약료물류업적발전。국가“영개증”정책적실시，종대다기업적반응래간，병몰유체도예기적효과。흔다기업갈망세수우혜정책화세수보첩정책적출태，이감경물류기업적부담。정부가이통과건전가저구진항궤제，진일보확대저구범위，제고물유산업적효익。
Due to the logistics industry involves various types of tax, the tax burden is very heavy which has restricted the de-velopment of the logistics. From the view of most enterprises reaction, the implementation of the national “camp to add”policy did not achieve the desired results.Enterprises urgently need a perfect tax policy adjustment to reduce the logistics burden.The government can improve the deductible input mechanism, further expanding the scope of the deduction to improve logistics effi-ciency.